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The Central Government approved Auroville Foundation as an 'Other Institution' for research in social science or statistical research u/s 35(1)(iii) of the Income Tax Act, 1961, read with Rules 5C and 5E of the Income Tax Rules, 1962. This notification is effective from the previous year 2024-25, applicable for assessment years 2025-26 to 2029-30. The explanatory memorandum certifies that granting retrospective effect does not adversely affect any person.
The Central Government approved Auroville Foundation as an 'Other Institution' for research in social science or statistical research u/s 35(1)(iii) of the Income Tax Act, 1961, read with Rules 5C and 5E of the Income Tax Rules, 1962. This notification is effective from the previous year 2024-25, applicable for assessment years 2025-26 to 2029-30. The explanatory memorandum certifies that granting retrospective effect does not adversely affect any person.
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